PROPERTY AND EQUIPMENT - Property and Equipment as of December 31, 2012 (Details) (USD $)	Dec. 31, 2012	Sep. 30, 2012
Office equipment	$ 0	$ 0
Acquisition cost
Office equipment	0
Computer	0
Subtotal	0
Less accumulated depreciation	0
Total	$ 0

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

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The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date.

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- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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